Number of hours
- Lectures 9.0
- Projects -
- Tutorials -
- Internship -
- Laboratory works -
ECTS
ECTS 15.0
Goal(s)
Learning outcomes :
- To know the accounting rules of companies.
- To understand the construction of a balance sheet account.
- To interpret the information conveyed by a balance sheet account.
- To understand the notion of working capital requirements and financial risks.
Responsible(s)
Isabelle ESTIER
Content(s)
Accounting principles
Balance sheet : structure, employement and company resources, financial analysis the the balance sheet, building the sheet, opening balance, items variations
Depreciations and write-off : role, different kinds of depreciations, depreciation and self financing, gain and losses on disposal of fixed assets
Provisions : role, provision for diminution in value of assets, provision for risk and charges
Treasury and cash credit
PrerequisitesNo prerequisite
Accessibility for people with disabilities : please contact us for further information
Test
Evaluation : Written exam (1.5h)
Resit : Written exam (1.5h)
Supervised assignment including course questions and case studies. All authorized documents.
Remedied exam
The exam may be taken in french or in english
Calendar
The course exists in the following branches:
- Curriculum - Pagora Engineer - Apprentice - Semester 7 (this course is given in english only)
- Curriculum - Pagora Engineer - Student - Semester 7 (this course is given in english only)
Additional Information
Course ID : 4FMT1012
Course language(s): 
You can find this course among all other courses.
Environmental security
Déroulement de l’enseignement en salle de cours standard.
Sécurité : RAS
Environnement : RAS
Bibliography
Plan comptable général.